March 15, 2005
CLA-2-95:RR:NC:SP:225 L82713CATEGORY:CLASSIFICATION
TARIFF NO. 9505.10.2500; 6307.90.9889
Ms. Francine Marcoux
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495RE: The tariff classification of holiday door hanger from China.
Dear Ms. Marcoux:
In your letter dated February 18, 2005, you requested a classification ruling.
You have submitted illustrations depicting a Holiday Door Hanger (Santa), item number 28830, a Holiday Door Hanger (snowman), item number 28832 and S/3 Santa Toilet Seat cover, Tank cover and Rug, item number 28800.
Item number 28830 is a Santa holiday door hanger. Santa is wearing a Christmas tree-shaped hat. The hat is designed with a 2-1/2 inch diameter hole to fit over the standard door knob. The Santa door hanger measures approximately 17 inches long by 7 inches wide.
Item number 28832 is a snowman holiday door hanger. The snowman is wearing a Christmas tree-shaped hat and a fringed scarf. The hat is designed with a 2-1/2 inch diameter hole to fit over the standard door knob. The snowman door hanger measures approximately 22-1/2 inches long by 7-1/2 inches wide.
The applicable subheading for item number 28830, the Santa holiday door hanger will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.
The applicable subheading for item number 28832, the snowman holiday door hanger will be 6307.90.9889, HTS, which provides for other made-up textile articles, other. The rate of duty will be 7 percent ad valorem.
We are returning your request for a classification ruling on S/3 Santa Toilet Seat cover, Tank cover & Rug item number 28800, imported from China, and any related samples, exhibits, etc., because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.”
In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT.
Since the classification of the S/3 Santa Toilet Seat Cover, Tank Cover & Rug item number 28800, which are the subject of this request for a ruling, may be affected by the case before the Court in Park B. Smith, we are precluded from issuing a ruling on the item(s).
When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling.
If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,